Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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The information below is an archive related to Public Act (PA) 184 of 2022, which changed the rules regarding working after retirement and how to report retirees who return to work. It serves as a record of information ORS provided to reporting units regarding implementation of the legislation.
The Working after retirement employer guides on the Reporting Retirees page were consolidated into one guide and updated on July 25, 2022. The guides below will give you the reporting instructions prior to July 25, 2022.
These guides should only be used when instructed by ORS for the purpose of making adjustments as a result of an audit finding.
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Select from your reporting unit type:
Do we immediately report current retirees working after retirement with the 9005 or 9025 class codes?
Yes. Begin reporting on the first full pay period with a begin date on or after July 25, 2022, when the law went into effect.
How do I report if the law goes into effect during the middle of my pay cycle?
If the law goes into effect in the middle of your pay cycle, begin reporting on the first full pay period with a begin date on or after July 25, 2022, when the law went into effect.
What if my vendor can’t make the technical changes to accommodate the new law immediately?
Your records may suspend once ORS implements the changes. Manual edits to records may be necessary. It is advantageous for your reporting unit to implement the system changes as soon as possible to prevent future adjustments.
Why am I still being charged UAAL on Detail 2 (DTL2) records submitted with a 9025 class code?
Once ORS implements the system changes, you will no longer be charged the UAAL and ORS will work to refund the contributions charged in error.
Changes to working after retirement rules for MPSERS (sent July 26, 2022)
Update on PA-184 related technology (sent October 14, 2022)